Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
2,520 matching statutes
United States — Arizona
1 provisions
A taxing district may carry out a plan of readjustment and use several specified powers to cancel, issue, collect, or adjust obligations and taxes, but some refunding-bond actions require notice and a hearing.
United States — Arizona
1 provisions
This section lets a county transportation excise tax be levied after voter approval, and requires the department to collect it.
United States — Arizona
1 provisions
This section tells the department to adjust depreciation schedules and tells assessors to use specified percentages of scheduled depreciated value for certain tax-year groups, subject to subsection D.
United States — Arizona
1 provisions
County officials must levy and distribute a fire district assistance tax, and fire districts must follow monthly accounting and reporting rules.
United States — Arizona
1 provisions
The county assessor must put the tax on the assessment roll; if the board of supervisors does not levy it, the assessor must levy it. Collected taxes go to the county treasury for the district, and delinquent district land may not receive services until taxes, interest, and penalties are paid.
United States — Arizona
1 provisions
This section lets a taxpayer challenge a property tax error by filing a notice of claim, and it sets response, meeting, petition, appeal, and acknowledgment steps.
United States — Arizona
1 provisions
The county assessor must enter the board of supervisors’ tax on the assessment roll, and must levy the tax if the board does not do so under section 48-2704.
United States — Arizona
1 provisions
The county treasurer must advertise and sell a real property tax lien for all delinquent unpaid taxes on the property, plus related penalties, interest, charges, and fees.
United States — Arizona
1 provisions
The district must give public notice and hold a hearing before increasing primary property taxes, and a 15% or larger increase needs unanimous roll call approval.
United States — Arizona
1 provisions
This section lets certain district boards place an excise tax on the ballot, levy the tax if voters approve, and levy a related use tax in some cases.
United States — Arizona
1 provisions
Surplus tax money in a school district debt service fund may be redirected to other bonded debt, or used to reduce school district taxes if there is no other bonded debt and the governing board requests it.
United States — Arizona
1 provisions
Corporations doing business under this article are generally exempt from many state and local taxes, but they must pay a 2.0% state tax on net premiums, subject to listed exceptions.